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11. |  | Title: Concepts of Taxation, 1995 by Ray M. Sommerfeld, Ellen B. Anderson ISBN: 0030107989 Publisher: International Thomson Publishing Pub. Date: June, 1976 List Price: $25.25 Amazon.com Price: $25.25 |
| 12. |  | Title: An Introduction to Taxation by Ray M. Sommerfeld, Hershel M. Anderson, Horace R. Brock ISBN: 0155463039 Publisher: Harcourt College Publishers Pub. Date: 01 May, 1972 List Price: $17.95 Amazon.com Price: $17.95 |
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